Restatement of Prior Year Results

For a better and more transparent representation of the financial position, certain balance sheet items previously reported in provisions have been reclassified to liabilities, while also retrospectively restating prior year results for better comparability. Similarly, non-current receivables and trade payables are subdivided into separate (new) balance sheet items and advance payments received and deferred income are combined in the (new) balance sheet item deferral items.

in th. euros   31.12.2007
Published
  Reclassifi-
cation of
Assets
  Reclassifi-
cation of
Liablities
  31.12.2007
Adjusted
Non-current assets                
Trade receivables   0   264       264
Other non-current assets   2,210   - 264       1,946
Total assets   451,423   0   0   451,423
                 
Non-current liabilities                
Trade payables   0       7   7
Deferred income   3,769       - 3,769   0
Deferral items   0       3,769   3,769
                 
Current liabilities                
Other provisions   6,052       - 2,742   3,310
Prepayments received   4,439       - 4,439   0
Trade payables   88,274       - 7   88,267
Other current liabilities   35,301       2,742   38,043
Deferred income   5,030       -5,030   0
Deferral items   0       9,469   9,469
Total liabilities   451,423   0   0   451,423

In this context, one item has been added to the consolidated cash flow statement to note the change in net assets.